Print

Volume 31 First Supplement

Publication Date: Jan 2017

----------------------------------------

DIGEST OF CASES REPORTED

----------------------------------------

  Decision No. Download
APPEAL OUT OF TIME    

whether appeal lodged out of time – whether hearing panel shall be reconstituted – whether appeal should be dismissed because of appellant’s absence – Section 68(2), (2B), (2C) and (2D) of the Inland Revenue Ordinance (‘IRO’)

D22/15 Download D22/15 (DOC) EN - English Download D22/15 (PDF) EN - English
PENALTY TAX    

failure to report the bonus income from the employer in the tax return – two previous similar records of provision of incorrect tax returns – whether or not carelessness, not having the intention and just making a mistake in filing the tax returns can be reasonable excuse – section 82A(1) of the Inland Revenue Ordinance [Decision in Chinese]

D20/15 Download D20/15 (DOC) TC - Traditional Chinese Download D20/15 (PDF) TC - Traditional Chinese
PROFITS TAX    

deduction of expenditure – depreciation allowance – sections 2, 15(1)(b), 16(1), 16G, 17(1)(c), 18F(1), 39B, 39E, 60, 64, 66 and 68 of Inland Revenue Ordinance (‘the Ordinance’)

D19/15 Download D19/15 (DOC) EN - English Download D19/15 (PDF) EN - English

redevelopment of land & building - joint venture - whether change of intention - whether initial payment received for redevelopment rights capital in nature - sections 2, 14, 16, 65(4)(e), 67(1)(c) and 68(4) of the Inland Revenue Ordinance

D18/15 Download D18/15 (DOC) EN - English Download D18/15 (PDF) EN - English
PROPERTY TAX    

appellant’s mother transferring ownership of properties to him by deed – appellant and his mother declaring that the beneficial ownership of properties vested with mother – appellant receiving rents from the properties – whether rents received chargeable with property tax – sections 4(1) and 5(1)(b) of Conveyancing and Properties Ordinance (Chapter 219) – sections 2, 5, 5B and 68(4) of the Inland Revenue Ordinance (Chapter 112) [Decision in Chinese]

D17/15 Download D17/15 (DOC) TC - Traditional Chinese Download D17/15 (PDF) TC - Traditional Chinese

 

Note: The latest position of unsettled appeals is shown in either (a) Table of Appeals to Court of First Instance or (b) Table of Appeals to Court of Appeal/Court of Final Appeal. When the final outcome of an appeal is known, the position is set out in either table and will disappear in the next issue of Board of Review Decisions.

To view "Table of Appeals to Court of First Instance/Court of Appeal/Court of Final Appeal" (position as at 30.11.2016), please click here.

GovHK Responsive Design Launched Inland Revenue Department
This is a HTML 4.0 Strict website This website complies with the Web Accessibility Initiative (WAI) of W3C - AA Level Conformance listed  in 'Web Content Accessibility Guidelines 2.0'